The information security incidents have most often been reported. The loss of enterprise operation is more and more serious because of information security incidents. There are more and more operation risks happening inside the enterprise because of such informational and electronic transformation. Consequently, the requirement to have an effective management framework of information security is more and more urgent. The research adopts the international standard ISO 27001 as the foundation of the information security management framework. And then, risk assessment is the main process of the informational security management framework. This process includes five stages: identification and classification of information assets, value evaluation of information assets, vulnerability assessment of information assets, threats assessment of information assets, and measurement of information security risks. The operational definition, implementation steps and measurement of the information security risks are worked out through review of relevant literature and interview with experts in the semiconductor assembly company. Finally, the experts of the consulting firm of the informational security are entrusted to verify the availability of the model. The result of this informational security risk assessment model will be used as the basis for future improvement. It is hoped that this research can offer a guideline for the information security risk assessment suitable for the semiconductor company and can be used as a reference for internal auditors and management.

The main topic of my thesis is the analysis of intangible fixed assets according to international accepted standards of financial reporting. I focused on the reporting according to IAS 38 and IFRS 3 and methods of assessing value of intangible fixed assets. In the last part of the thesis are compared financial statements of several international companies with accent on intangible fixed assets and realized business combinations.

Made available in DSpace on 2016-03-15T19:33:01Z (GMT). No. of bitstreams: 1 Tatiana Galo.pdf: 1050899 bytes, checksum: e57226276396505490fd285af2b59e19 (MD5) Previous issue date: 2010-03-10 / Fundo Mackenzie de Pesquisa / The objective of this study was to understand how a company of agricultural commodities in Brazil identifies, measures and discloses the Intangible Assets following the precepts of the Law 11638/2007 and guidelines of the CPC-04, in order to submit a sequence of specific procedures for the identification, measurement and disclosure of intangible assets of a company which operates agricultural commodities in Brazil, which may serve as a suggestion for the accounting of these assets by firms in the same industry. The research was exploratory and descriptive, to collect data through questionnaires, interviews and document searches and using the qualitative method was conducted with a sample of managers in the area of Financial Accounting and 4 selected companies from the target population (15 largest companies in the agribusiness in Brazil, according to Exame Magazine Best & Biggest the 1000 Largest Companies of Brazil from 2009). Data analysis showed that, as perceived by managers of the commodities studied, the Intangible Assets are measured and documented following the precepts of the Law 11638/2007 and guidelines of the CPC-04. However, these professionals, who are responsible for the identification, measurement and disclosure has not shown to have enough knowledge of law enforcement and regulatory provisions of the Code. The results therefore contributed to the business of agricultural commodities that encounter the same situation for the purchase of assets have a guide to follow, and if the company XPTO decide to make a new acquisition, it can make of use of this experience as a parameter. It is noteworthy, as previously mentioned, this study started with a specific need identified by the author, and thus contributed towards addressing this issue in the company XPTO. / O objetivo deste estudo foi conhecer como uma empresa de commodities agrícolas no Brasil identifica, mensura e evidencia os Ativos Intangíveis seguindo os preceitos da Lei 11.638/2007 e as orientações do CPC-04, de forma a apresentar uma sequência de procedimentos específicos para a identificação, mensuração e evidenciação dos Ativos Intangíveis de uma empresa de commodities agrícolas que atua no Brasil, que pode servir como sugestão para a contabilização desses ativos por empresas da mesma indústria. A pesquisa do tipo exploratória e descritiva, com o levantamento dos dados por meio de questionários, entrevistas e pesquisas de documentos e utilizando o método qualitativo, foi realizada junto a uma amostra composta por gestores da Área Contábil e Financeira das quatro empresas selecionadas da população-alvo (15 maiores empresas do agronegócio no Brasil, segundo a revista Exame Melhores & Maiores: as 1.000 maiores empresas do Brasil do ano de 2009). A análise dos dados permitiu verificar que, segundo a percepção dos gestores das empresas de commodities estudadas, os Ativos Intangíveis são mensurados e evidenciados seguindo os preceitos da Lei 11.638/2007 e as orientações do CPC-04. No entanto, esses profissionais, responsáveis por essa identificação, mensuração e evidenciação, demonstram ter ainda pouco conhecimento sobre a aplicação da Lei e dos preceitos normativos do CPC. Os resultados obtidos contribuíram, portanto, para que as empresas de commodities agrícolas, ao se depararem com a mesma situação de compra de ativo, possam contar com um guia para se orientarem, e, também, caso a companhia XPTO decida fazer uma nova aquisição, possa adotar essa experiência como parâmetro. Vale ressaltar, conforme já mencionado, que este estudo partiu de uma necessidade específica identificada pelo autor, tendo, assim, colaborado para resolver esta questão na empresa XPTO.